JP7137311B2 - Cost accounting device, cost accounting method, and cost accounting program - Google Patents

Description

The present invention relates to a cost accounting device, a cost accounting method, and a cost accounting program.

In Patent Document 1, the standard cost for comparison with the actual cost of the target product is calculated by calculating standard labor costs, material costs, expenses, etc. specific to the target product from information related to the manufacturing process of the target product. A computing configuration is disclosed.

JP 2009-122987 A

However, in the invention described in Patent Document 1, the cost of each product-specific element is calculated from the actual sales amount for each product, the cost of each product-specific element is calculated, and each product-specific There was a problem that it was not possible to calculate the gross profit of

The present invention has been made in view of the above problems, and it is possible to obtain the sales cost by performing the actual cost calculation process of the product and the sales cost calculation process peculiar to each product. It is an object of the present invention to provide a cost accounting device, a cost accounting method, and a cost accounting program that can also acquire gross profit calculations that take into account costs.

In order to solve the above-described problems and achieve the object, a cost accounting device according to the present invention is a cost accounting device comprising a storage unit and a control unit, wherein the storage unit stores a product and a product specific to the product. and a cost storage means for storing a cost master set with specific cost calculation reference values, wherein the control unit includes the sales quantity of the product and the common cost including material costs and labor costs related to the product. Commodity common sales acquisition means for acquiring common sales data; and a commodity for acquiring unique sales data including the unique costs by calculating a unique cost of the product based on the cost master and the common sales data. and a unique sales acquisition means.

Also, in the cost calculation device according to the present invention, the specific cost includes a labor charge per unit of measurement of the product.

Further, in the cost calculation device according to the present invention, the specific cost includes a labor charge per packing unit of the product.

Further, in the cost calculation apparatus according to the present invention, the product-specific sales acquisition means calculates the wages specific to the product using the specific cost calculation reference value based on the cost master and the general sales data. and calculating the specific cost by adding the wage to the common cost, and obtaining the specific sales data including the specific cost.

Further, in the cost calculation device according to the present invention, the general sales data includes the sales amount of the product, and the product-specific sales acquisition means obtains the specific cost based on the cost master and the general sales data. is calculated, a specific gross profit amount is calculated by subtracting the specific cost from the sales amount, and the specific sales data including the specific gross profit amount is obtained.

Also, in the cost calculation device according to the present invention, the specific cost includes a margin related to the product.

Further, in the cost calculation apparatus according to the present invention, the specific cost calculation reference value includes a margin calculation reference value, and the product-specific sales acquisition means obtains the general sales price based on the cost master and the general sales data. An amount obtained by subtracting the common cost from the quotient obtained by dividing the cost by the margin calculation reference value is calculated as the margin, and the unique sales data including the unique cost including the margin is obtained.

Further, in the cost calculation apparatus according to the present invention, the cost master further includes a common cost unit price, and the commodity common sales acquisition means multiplies the sales quantity of the commodity by the common cost unit price. A common cost is calculated, and the common sales data including the sales quantity and the common cost is obtained.

Further, in the cost calculation apparatus according to the present invention, the wage includes transportation expenses.

Further, a cost accounting method according to the present invention is a cost accounting method to be executed by a cost accounting device having a storage unit and a control unit, wherein the storage unit stores a product and a specific cost calculation standard specific to the product. a cost storage means for storing a cost master in which values are set, and is executed by the control unit, including the sales quantity of the product and the general cost including material costs and labor costs related to the product. a product-specific sales acquisition step of acquiring sales data; and a product-specific sales of calculating a specific cost of the product based on the cost master and the general sales data and obtaining specific sales data including the specific cost. and an obtaining step.

Further, a cost accounting program according to the present invention is a cost accounting program to be executed by a cost accounting apparatus having a storage unit and a control unit, wherein the storage unit stores a product and a specific cost accounting standard specific to the product. a cost storage means for storing a cost master in which values are set; and in the control unit, common sales data including the sales quantity of the product and the common cost including material costs and labor costs related to the product and a product-specific sales acquisition step of calculating a specific cost of the product based on the cost master and the general sales data and obtaining specific sales data including the specific cost. and is characterized by executing

ADVANTAGE OF THE INVENTION According to this invention, it is effective in being able to grasp|ascertain the cost price of each goods correctly. Moreover, according to the present invention, it is possible to confirm not only the commodity common cost but also the commodity-specific cost of each commodity in a sales inquiry. Moreover, according to the present invention, there is an effect that it is possible to set the cost not only for each product packaging unit but also for each weighing unit that constitutes the product. Moreover, according to the present invention, it is possible to confirm not only the general gross profit amount of the commodity but also the commodity-specific gross profit amount of each commodity in the sales inquiry.

FIG. 1 is a block diagram showing an example of the configuration of a cost accounting device. FIG. 2 is a diagram showing an example of a cost master in this embodiment. FIG. 3 is a flow chart showing an example of processing of the cost accounting device in this embodiment. FIG. 4 is a diagram showing an example of a cost structure in this embodiment. FIG. 5 is a diagram showing an example of sales cost calculation processing in this embodiment. FIG. 6 is a diagram showing an example of sales cost calculation processing in this embodiment. FIG. 7 is a diagram showing an example of a sales inquiry screen in this embodiment.

An embodiment of the present invention will be described in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
First, the outline of the present invention will be explained.

In the past, when calculating the cost of products, the breakdown of costs was based on the packaging of the product. It took a long time to process because it was recalculated.

Therefore, in this embodiment, by automatically performing the sales cost calculation process specific to each product after the actual cost calculation process, it is possible to inquire about the cost price and gross profit amount specific to each product without taking much time. there is

[2. Constitution]
An example of the configuration of a cost accounting device 100 according to this embodiment will be described with reference to FIGS. 1 and 2. FIG. FIG. 1 is a block diagram showing an example of the configuration of the cost accounting device 100. As shown in FIG.

The cost accounting device 100 is a commercially available desktop personal computer. Note that the cost accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable type such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, or a tablet personal computer. It may be an information processing device.

The cost accounting device 100 includes a control section 102 , a communication interface section 104 , a storage section 106 and an input/output interface section 108 . Each unit included in the cost accounting device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the cost accounting device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the cost accounting device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for performing various processes by giving commands to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 106 has a cost master 106a and a sales file 106b.

The cost master 106a is a master in which products and specific cost calculation standard values unique to the products are set. Here, the common cost unit price (actual cost unit price) may be set in the cost master 106a. Also, the unique cost accounting basis may include margin accounting basis and/or labor accounting basis and the like. Here, the wage calculation reference value may include a movement cost calculation reference value. The cost master 106a may store product names, product codes, revision dates, and the like.

Here, an example of the cost master 106a in this embodiment will be described with reference to FIG. FIG. 2 is a diagram showing an example of the cost master 106a in this embodiment.

As shown in FIG. 2, in the cost master 106a in this embodiment, the product, revision month, margin calculation standard value specific to each product, moving cost calculation standard value, and three wage calculations other than the moving cost calculation standard value Standard values are set.

Returning to FIG. 1, the sales file 106b stores sales data. Here, the sales data may be general sales data and/or specific sales data. Here, the common sales data includes product name, product code, product sales quantity (sales weight, sales quantity and/or sales mass, etc.), product sales amount, product general cost unit price (actual cost unit price), The common cost of goods (actual cost) and/or the common gross profit amount of goods (actual gross profit amount) may be included. Here, the common cost may include material costs and labor costs related to the product. Further, the common gross profit amount may be an amount obtained by subtracting the common cost from the sales amount. In addition, specific sales data includes product name, product code, product sales volume, product sales amount, product specific cost unit price (sales cost unit price), product specific cost (sales cost), product specific gross profit amount ( sales gross profit amount), product general cost unit price (pre-change cost unit price), product general cost price (pre-change cost price) and/or product general gross profit amount (pre-change gross profit amount), etc. You can Here, the specific gross profit amount may be the amount obtained by subtracting the specific cost from the sales amount.

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a touch panel), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 or the printer 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 .

The control unit 102 is a CPU or the like that comprehensively controls the cost calculation device 100 . The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 functionally and conceptually includes a product-specific sales acquisition unit 102a, a product-specific sales acquisition unit 102b, and a sales reference unit 102c.

The commercial sales acquisition unit 102a acquires commercial sales data including the sales quantity of the commodity and the common cost including material costs and labor costs related to the commodity. Here, the commodity sales acquisition unit 102a calculates the common cost by multiplying the commodity sales quantity by the common cost unit price, and acquires common sales data including the sales quantity and the common cost. good. Further, the commodity sales acquisition unit 102a may calculate a common gross profit amount by subtracting the common cost from the sales amount, and acquire common sales data including the common gross profit amount. Further, the general merchandise sales acquisition unit 102a may store the general sales data in the sales file 106b. That is, the general merchandise sales acquisition unit 102a executes actual cost calculation processing.

The product specific sales acquisition unit 102b calculates the specific cost of the product based on the cost master 106a and the general sales data, and acquires the specific sales data including the specific cost. Here, the unique cost may include a labor charge per unit of measurement of the product. Here, the wages may include transportation expenses. In addition, the unique cost may include a labor charge per packing unit of the product. In addition, the product-specific sales acquisition unit 102b calculates the product-specific wages using the specific cost calculation reference value based on the cost master 106a and the general sales data, and adds the wages to the general cost to obtain the specific cost. may be calculated and specific sales data including the specific cost may be obtained. The product-specific sales acquisition unit 102b may also calculate a specific gross profit amount by subtracting the specific cost from the sales amount, and acquire specific sales data including the specific gross profit amount. In addition, the unique cost may include a margin (selling, general and administrative expenses, etc.) related to the product. In addition, based on the cost master 106a and the common sales data, the product-specific sales acquisition unit 102b calculates the margin by subtracting the common cost from the quotient obtained by dividing the common cost by the margin calculation reference value, Specific sales data including specific costs including the margin may be obtained. Further, the product-specific sales acquisition unit 102b may store the specific sales data in the sales file 106b. That is, the general merchandise sales acquisition unit 102a executes the sales cost calculation process.

The sales reference unit 102c displays sales data. Here, the sales reference unit 102c may cause the output device 114 to display the general sales data and/or the specific sales data.

[3. Concrete example]
A specific example of the present embodiment will be described with reference to FIGS. 2 to 7. FIG.

[Cost accounting process]
Here, an example of the cost calculation process in this embodiment will be described with reference to FIGS. 3 to 7. FIG. FIG. 3 is a flowchart showing an example of processing of the cost accounting device 100 in this embodiment.

As shown in FIG. 3, when the user inputs the sales weight, sales quantity, and sales amount of a product, the product sales acquisition unit 102a adds the product sales quantity to the actual cost price stored in the cost master 106a. Calculate the actual cost multiplied by , and calculate the actual gross profit amount by subtracting the actual cost from the sales amount. and store the common sales data in the sales file 106b (step SA-1).

Then, the product-specific sales acquisition unit 102b calculates the sales cost of the product based on the margin calculation reference value and wage calculation reference value stored in the cost master 106a and the general sales data, and sells the product based on the sales amount. Calculate the sales gross profit amount after deducting the cost, product name, sales weight, number of sales, sales amount, sales cost, sales gross profit amount, actual cost (pre-change cost) and actual gross profit amount (pre-change gross profit amount) ), and stores the unique sales data in the sales file 106b (step SA-2).

Then, when the user inputs a sales inquiry instruction through the input device 112, the sales inquiry unit 102c causes the output device 114 to display the specific sales data stored in the sales file 106b (step SA-3), and performs the processing. exit.

Here, with reference to FIG. 4, an example of the cost structure in this embodiment will be described. FIG. 4 is a diagram showing an example of a cost structure in this embodiment.

As shown in FIG. 4, in the present embodiment, the amount including the labor cost based on the material cost and the hourly unit price in the sales commodity common (common) is recorded as the actual cost. Then, as shown in FIG. 4, in this embodiment, the actual cost is calculated using a specific cost calculation standard value that differs for each product (paint, beverage, coating agent, etc.) and / Alternatively, the amount added to the wage is posted as the cost of sales.

A specific example of sales cost calculation processing according to the present embodiment will be described with reference to FIGS. 5 and 6. FIG. 5 and 6 are diagrams showing an example of the sales cost calculation process in this embodiment.

As shown in FIG. 5, in this embodiment, the product name (toluene), sales weight (16 kg), sales volume (10 cans), sales amount (¥1,000), actual cost price (¥60), actual When common sales data including the cost (¥600) and the actual gross profit amount (¥400) are acquired, the margin calculation standard value and wage calculation standard value for toluene stored in the cost master 106a, and the common sales Based on the data, the sales cost calculation process is executed, and the product name (toluene), sales weight (16 kg), sales volume (10 cans), sales amount (¥1,000), sales cost unit price (¥77), sales Acquire unique sales data including cost price (¥770), sales gross profit amount (¥230), cost unit price before change (¥60), cost before change (¥600) and gross profit amount before change (¥400) there is Here, FIG. 6 shows a specific calculation method for calculating the selling cost unit price (¥77) by the selling cost calculation process shown in FIG.

An example of the sales inquiry screen in this embodiment will be described with reference to FIGS. 2 and 7. FIG. FIG. 7 is a diagram showing an example of a sales inquiry screen in this embodiment.

As shown in FIG. 7, on the sales inquiry screen in this embodiment, based on the specific sales data acquired using the cost master 106a shown in FIG. , sales gross profit amount, cost before change, gross profit amount before change, product weight, margin amount, transportation cost amount, and labor cost other than transportation cost are displayed.

[4. Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all of the processes described as being manually performed Alternatively, some can be done automatically by known methods.

In addition, unless otherwise specified, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed arbitrarily.

Also, with regard to the cost calculation device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the cost accounting device 100, particularly the processing functions performed by the control unit 102, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware using wired logic. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in the present embodiment, and the cost calculation device if necessary. 100 mechanically read. That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM and constitutes a control section in cooperation with the CPU.

Also, this computer program may be stored in an application program server connected to the cost accounting apparatus 100 via any network, and it is possible to download all or part of it as necessary. be.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered (trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Disc (registered trademark) such as Blu- shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single configuration, but is distributed as multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the present embodiment, the installation procedure after reading, and the like.

The various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and are used for various processes and website provision. programs, tables, databases, and files for web pages.

Further, the cost calculation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which arbitrary peripheral devices are connected. Also, the cost accounting device 100 may be realized by installing software (including programs, data, etc.) that causes the device to realize the processing described in the present embodiment.

Furthermore, the specific forms of distribution and integration of devices are not limited to those shown in the figures, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be implemented selectively.

INDUSTRIAL APPLICABILITY The present invention is useful in industries such as the food manufacturing industry and the chemical manufacturing industry, where the cost accounting standard may differ for each product.

100 cost calculation device 102 control unit 102a product-specific sales acquisition unit 102b product-specific sales acquisition unit 102c sales inquiry unit 104 communication interface unit 106 storage unit 106a cost master 106b sales file 108 input/output interface unit 112 input device 114 output device 200 server 300 network

Claims (11)

A cost accounting device comprising a storage unit and a control unit,
The storage unit
Cost storage means for storing a cost master in which a product, a specific cost calculation reference value unique to each product, and a common cost unit price of the product are set;
with
The control unit
When the sales quantity of the product is input, based on the cost master, the sales quantity and the general sales data including the general cost including material costs and labor costs related to the product are obtained. sales acquisition means;
product-specific sales acquisition means for calculating a specific cost of the product based on the cost master and the general sales data, and acquiring specific sales data including the specific cost;
A cost calculation device comprising: The specific cost is
2. The cost calculation device according to claim 1, further comprising a wage per unit of measurement of said product. The specific cost is
3. The cost calculation apparatus according to claim 1, wherein the cost calculation includes a labor charge per packing unit of the product. The product-specific sales acquisition means includes:
Based on the cost master and the general sales data, the labor specific to the product is calculated using the specific cost calculation standard value, the specific cost is calculated by adding the labor to the general cost, and the 4. The cost calculation device according to claim 2, wherein said specific sales data including specific costs is obtained. The common sales data is
Including the sales amount of the said product,
The product-specific sales acquisition means includes:
Based on the cost master and the general sales data, the specific cost is calculated, the specific gross profit amount is calculated by subtracting the specific cost from the sales amount, and the specific sales data including the specific gross profit amount is calculated. 5. The cost accounting device according to any one of claims 1 to 4, characterized in that it acquires. The specific cost is
5. The cost calculation device according to any one of claims 1 to 4, further comprising a margin associated with said product. The specific costing base value is
including the margin calculation reference value,
The product-specific sales acquisition means includes:
Based on the cost master and the common sales data, the margin is calculated by subtracting the common cost from the quotient obtained by dividing the common cost by the margin calculation reference value, and the specific price including the margin is calculated. 7. The cost calculation device according to claim 6, wherein said specific sales data including cost price is obtained. The commodity sales sales acquisition means includes:
8. The common cost is calculated by multiplying the sales quantity of the commodity by the common cost unit price, and the common sales data including the sales quantity and the common cost is obtained. The cost accounting device according to any one of The said wage is
3. The cost accounting device according to claim 2, further comprising travel expenses. A cost accounting method to be executed by a cost accounting device having a storage unit and a control unit,
The storage unit
Cost storage means for storing a cost master in which a product, a specific cost calculation reference value unique to each product, and a common cost unit price of the product are set;
with
to be executed by the control unit;
When the sales quantity of the product is input, based on the cost master, the sales quantity and the general sales data including the general cost including material costs and labor costs related to the product are obtained. a sales acquisition step;
a product-specific sales obtaining step of calculating a specific cost of the product based on the cost master and the general sales data, and obtaining specific sales data including the specific cost;
A costing method, comprising: A cost accounting program to be executed by a cost accounting device comprising a storage unit and a control unit,
The storage unit
Cost storage means for storing a cost master in which a product, a specific cost calculation reference value unique to each product, and a common cost unit price of the product are set;
with
In the control unit,
When the sales quantity of the product is input, based on the cost master, the sales quantity and the general sales data including the general cost including material costs and labor costs related to the product are obtained. a sales acquisition step;
a product-specific sales acquisition step of calculating a specific cost of the product based on the cost master and the general sales data, and obtaining specific sales data including the specific cost;
Costing program for executing

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